IT Rules 1962 → IT Rules 2026
Rule 37D → 215
Rule 37D under the 1961-Act regime corresponds to Rule 215 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 37D Certificate of tax collected at source under section 206C(5) | 215 Certificate of tax deducted or collected at source to be furnished under section 395(4) |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.